2016-04-14T06:41:53-05:00 2015-05-31 381357951 PLANTE & MORAN PLLC 511 RENAISSANCE DRIVE SUITE 120 ST JOSEPH MI 49085 990 2014-06-01 382157686 LIFE ACTION MINISTRIES LIFE 2696978600 PO BOX 31 BUCHANAN MI 491070031 BYRON K PAULUS CEO 2696978600 2016-04-07 1 KENLEY G PENNER CPA P00740260 2699828000 2014 2016-08-17 19:52:53Z LIFE ACTION REVIVAL MINISTRIES LIFE ACTION BYRON K PAULUS 2727 NILES-BUCHANAN RD PO BOX 31 BUCHANAN MI 49107 15844559 0 X WWW.LIFEACTION.ORG X 1977 MI WE LEAD BELIEVERS THROUGH A PRACTICAL, BIBLICAL PROCESS OF REVITALIZING THEIR RELATIONSHIP WITH GOD AND RECONCILING THEIR RELATIONSHIPS WITH EACH OTHER, HELPING THEM TO BECOME AGENTS OF TRANSFORMATION IN THEIR COMMUNITIES WHILE UNITING TO SEEK GOD FOR AN OUTPOURING OF THE HOLY SPIRIT. 9 8 297 855 0 0 10969031 11796953 899464 1748277 45043 36578 754994 828409 12668532 14410217 150955 196357 0 0 7081455 7207727 73975 103512 724483 5673905 7019600 12980290 14527196 -311758 -116979 11554463 10947380 1873733 1380417 9680730 9566963 TO IGNITE CHRIST-CENTERED MOVEMENTS OF REVIVAL AMONG GOD'S PEOPLE THAT DISPLAY HIS GLORY AND ADVANCE HIS KINGDOM THROUGHOUT THE WORLD. 0 0 4568548 64156 1423610 WOMEN'S BIBLE TEACHING MINISTRY 5665561 5593 795943 MANAGING AND TRAINING EVANGELISTIC TEAMS TO HOLD RETREATS AND CONFERENCES 1581487 126608 194016 RESOURCES AND OTHER MINISTRY 11815596 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 1 1 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 82 0 1 297 1 0 1 DR 0 0 1 1 1 1 0 0 0 1 0 X 9 8 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 AK AZ MD MN NH IN TN WA WI WV HI X BYRON K PAULUS 2696978600 2727 NILES-BUCHANAN RD BUCHANAN MI 49107 BYRON PAULUS PRESIDENT/CEO 40.00 X X 55161 0 34371 DAVID COOKE DIRECTOR 1.00 X 0 0 0 CHARLES HALFORD DIRECTOR 1.00 X 0 0 0 RICHARD MAGNUSSEN DIRECTOR 1.00 X 0 0 0 WALTER PRICE DIRECTOR 1.00 X 0 0 0 JOHN SHELFORD DIRECTOR 1.00 X 0 0 0 JACK TOMPKINS DIRECTOR 1.00 X 0 0 0 MARK VROEGOP DIRECTOR 1.00 X 1250 0 0 LARRY WILSON DIRECTOR 1.00 X 0 0 0 ALLEN MAZELIN TREASURER/CHIEF FINANCE OFFICER 40.00 X 64533 0 44928 MARTIN JONES SECRETARY 40.00 X 74541 0 15759 DEL FEHSENFELD III CHIEF PASTORAL OFFICER 40.00 X 51314 0 31810 RYAN LOVEING REVIVALIST 40.00 X 132488 0 43342 379287 0 170210 1 0 1 0 AMBASSADOR ADVERTISING AGENCY 1641 LANGLEY IRVINE CA 92614 MEDIA PROGRAM SYNDICATION 966870 DOUGLAS SHAW & ASSOCIATES INC 1717 PARK ST STE 300 NAPERVILLE IL 60563 FUNDRAISING/DIRECT MAIL SERVICE PROVIDER 342588 5Q COMMUNICATIONS PO BOX 346 ATLANTIC IA 50022 INTERNET DESIGN SERVICE 278337 SUPERIOR COLOUR GRAPHICS 381 S PITCHER ST KALAMAZOO MI 49007 PRINTING SERVICES 151337 CAPITAL IMPROVEMENT 100 S CAPITAL AVENUE INDIANAPOLIS IN 46225 CONFERENCE FACILITIES 147548 6 11796953 159816 11796953 RETREAT, CAMP, AND CONFERENCE MIN 900099 1748277 1748277 1748277 27045 27045 163117 163117 1001765 15650 1001882 6000 -117 9650 9533 9533 1091752 426460 665292 665292 14410217 2413569 0 199695 X 171895 171895 9458 9458 15004 15004 602743 429362 103117 70264 6047772 4742836 968906 336030 95975 54278 41360 337 62400 29351 33049 398837 285126 89926 23785 1063 359 704 50326 4539 45787 103512 103512 1525563 1510749 14814 67061 66211 839 11 1064535 904296 110199 50040 1918 1918 193707 140993 52714 938465 815150 73577 49738 15614 11286 1020 3308 24 8 15 1 367609 308865 6676 52068 91192 79307 8387 3498 SUPPLIES 939797 839856 81467 18474 RADIO PRODUCTION 930557 930557 REPAIRS AND MAINTENANCE 245852 219633 26219 INTERNET 218767 168732 48697 1338 367550 75827 279644 12079 14527196 11815596 1987117 724483 7242 6726 2242595 1093436 104066 179022 274517 272280 299218 194700 12548208 5712668 6783536 6835540 1843289 2365676 11554463 10947380 1004681 1025576 866632 354841 2420 0 1873733 1380417 X 9473967 9270075 206763 296888 9680730 9566963 11554463 10947380 -116979 3212 0 X X 0 1 X 1 0 X 10397868 12564838 11647826 10969031 11796953 57376516 10397868 12564838 11647826 10969031 11796953 57376516 2358303 55018213 9631 184186 199255 201137 190162 784371 215772 117233 52007 38950 423962 58584849 15502930 0.93910 0.93260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2010 AMOUNT: $ 215,772. 2011 AMOUNT: $ 117,233. 2012 AMOUNT: $ 52,007. 2013 AMOUNT: $ 38,950. 2014 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 990901 990901 7235501 2784130 4451371 857111 254635 602476 3157736 2673903 483833 306959 306959 6835540 X 14785557 3212 -54332 -51120 14836677 -426460 -426460 14410217 14899324 426460 426460 14472864 54332 54332 14527196 PART X, LINE 2: THE ORGANIZATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, CONTRIBUTIONS TO THE ORGANIZATION ARE DEDUCTIBLE BY THE DONOR FOR FEDERAL INCOME TAX PURPOSES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF MAY 31, 2015 AND 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: MISCELLANEOUS EXPENSE -54,332. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -426,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 426,460. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS EXPENSE 54,332. 1 CENTRAL AMERICA AND THE CARRIBBEAN 1 0 PROGRAM SERVICES WOMEN'S DISCIPLESHIP 164000 NORTH AMERICA 0 0 PROGRAM SERVICES DISCIPLESHIP/EVANGELISTIC 4000 NORTH AMERICA 0 0 GRANTMAKING GENERAL SUPPORT 14000 CENTRAL AMERICA AND THE CARRIBBEAN 0 0 INVESTMENTS 45000 1 0 0 0 1 0 227000 0 227000 NORTH AMERICA GENERAL SUPPORT 14000 CASH/CHECK PAYMENTS 1 0 0 0 0 0 0 PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANTS OR ASSISTANCE ARE THROUGH REVIEW OF NEWSLETTERS, RECEIPT OF ORAL REPORTS, AND REVIEW OF EXPENSE STATEMENTS. X X X X X 1 DOUGLAS SHAW & ASSOCIATES 1717 PARK STREET SUITE 300 NAPERVILLE IL 60563 DEVELOPMENT OF MARKETING MATERIALS 0 703738 60000 643738 DONOR CARE CENTER INC 480 W TUSCARAWAS AVE BARBERTON OH 44203 DONOR FOLLOW-UP 0 48091 36312 11779 HERE-4-YOU CONSULTING 109 E 6TH STREET FRONT ROYAL VA 22630 GRANT WRITING CONSULTING 0 0 7200 0 751829 103512 655517 AL AK AZ AR CA CO CT DE DC FL GA ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY HI 1 BERRIEN CENTER BIBLE CHURCH 8830 M140 BERRIEN CENTER MI 49102 386095438 501(C)(3) 9000 EVANGELISM/DISCIPLESHIP MINISTRY SUPPORT CBMW 2825 LEXINGTON RD PO BOX 926 LOUISVILLE KY 40280 363635678 501(C)(3) 6000 DISCIPLESHIP MINISTRY SUPPORT COMPASSIONATE HOPE FOUNDATION 111 GLORYLAND LANE ANTIOCH TN 37013 274431021 501(C)(3) 11000 DISCIPLESHIP MINISTRY SUPPORT HOPE MINISTRIES 432 S LAFAYETTE BLV SOUTH BEND IN 46634 351038532 501(C)(3) 7420 RADIO OUTREACH MINISTRY SUPPORT HOUSTON CHRISTIAN BROADCASTERS INC DBA KHCB 2424 SOUTH BLVD HOUSTON TX 77098 741401846 501(C)(3) 5000 MERCY-COMMUNITY MINISTRY SUPPORT JONI & FRIENDS 30009 LADYFACE CT AGOURA HILLS CA 91301 953402002 501(C)(3) 27000 MERCY-DISCIPLESHIP MINISTRY SUPPORT LAKEVIEW ORTHODOX PRESBYTERIAN CHURCH 188 ROCKLAND ST ROCKPORT ME 04856 010515898 501(C)(3) 23500 DISCIPLESHIP MINISTRY SUPPORT 7 0 BENEVOLENCE FOR THOSE IN FINANCIAL NEED 19 9458 PART I, LINE 2: ELIGIBILITY IS BASED ON THE COMPATIBILITY OR COMPLEMENTARY NATURE OF THE ORGANIZATION'S MISSION AND METHODS TO THAT OF OUR OWN AND WHAT WE ARE TRYING TO ACCOMPLISH. USE OF FUNDS IS SUBSTANTIATED THROUGH CONFIRMATION OF THEIR ONGOING STATED MISSION THROUGH OBSERVATION OF DOCUMENTATION AND/OR PROGRAMS. PART III: BENEVOLENCE GIVEN AS DEMONSTRATION OF ORGANIZATIONAL KEY TENANT; I.E. SUPPORT OF WIDOWS, ORPHANS, AND THE NEEDY- A CORE TEACHING PRINCIPLE WHICH IS EXERCISED AT THE ENTITY LEVEL WHEREIN A PORTION OF UNDESIGNATED FUNDS ARE GIVEN TO THIS PURPOSE. X X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 RYAN LOVEING REVIVALIST 132488 0 0 0 0 0 4229 0 39113 0 175830 0 0 0 PART I, LINE 1A TRAVEL FOR COMPANIONS: FAMILY MINISTRY; SPOUSE AND/OR CHILDREN KEY PARTICIPANTS IN OVERALL OUTREACH - NONTAXABLE BENEFIT TAX INDEMNIFICATION AND GROSS-UP PAYMENTS: OCCASIONAL GROSS UP PAYMENT FOR GIK OR "AS WAGE" RECEIPT ADJUSTMENTS FOR STAFF WHO'VE LEFT MINISTRY BY TIME OF DETERMINATION/REVIEW HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: MINISTERIAL STAFF-NONTAXABLE BENEFIT; KEY STAFF ON LACAMP GROUNDS-NONTAXABLE BENEFIT AS REQ BY EMPLOYER HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES: DISCOUNT CONSIDERED TAXABLE BENEFIT (YMCA) AARON J PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 80274 EMPLOYMENT AS IMEDIA COMMUNICATIONS DIRECTOR 0 CAROLYN S PAULUS WIFE OF BYRON K PAULUS, CEO/DIRECTOR 18282 EMPLOYMENT AS ADMINISTRATIVE ASSISTANT 0 NATHAN PAULUS SON OF BYRON K PAULUS, CEO/DIRECTOR 47638 EMPLOYMENT AS LAC ADVANCEMENT MANAGER 0 0 X 2125 REPLACEMENT COST X 1075 FAIR MARKET VALUE X 7 68681 OPINION OF EXPERT X 13 84445 FAIR MARKET VALUE X OFFICE SUPPLIES 2 3490 SALES PRICE COMPARAB 0 1 1 PART I, LINE 32B: CONTRACTED WITH IDONATE TO RECEIVE AND PROCESS NON-CASH GIFTS FOR DONORS. BROKERAGE FIRM RECEIVES AND SELLS ALL MARKETABLE SECURITIES AT THE INSTRUCTION OF THE BUSINESS AND FINANCE DIRECTOR. FORM 990, PART I, ITEM C DBA: REVIVE OUR HEARTS DBA: LIFE ACTION CAMP DBA: COLLEGIATE IMPACT DBA: ONECRY DBA: COLLEGIATE DAY OF PRAYER DBA: TRUE WOMAN DBA: HEART-CRY DBA: HEART-CRY FOR REVIVAL DBA: AVIVA NUESTROS CORAZONES DBA: FLOOD CREATIVE GROUP LIFE ACTION. FORM 990, PART I, LINE 1 WE LEAD BELIEVERS THROUGH A PRACTICAL, BIBLICAL PROCESS OF REVITALIZING THEIR RELATIONSHIP WITH GOD AND RECONCILING THEIR RELATIONSHIPS WITH EACH OTHER, HELPING THEM TO BECOME AGENTS OF TRANSFORMATION IN THEIR COMMUNITIES WHILE UNITING TO SEEK GOD FOR AN OUTPOURING OF THE HOLY SPIRIT. FORM 990, PART VI, SECTION A, LINE 2 LARRY WILSON & JACK TOMPKINS HAVE A BUSINESS RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 DRAFT 990 REVIEWED BY CEO, INTERIM CFO, SECRETARY/TREASURER, AND FINANCE COMMITTEE BEFORE FINALIZATION. FINALIZED FORM 990 PROVIDED TO COMPLETE BOARD FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND BOARD MEMBERS ARE ASKED TO COMPLETE DETAILED ANNUAL QUESTIONNAIRES WHICH ARE REVIEWED BY APPLICABLE STAFF/MANAGEMENT/DIRECTOR(S). IF A PERSON HAS A CONFLICT, THEY ARE NOT INCLUDED IN THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 APPOINTED COMMITTEE OF BOARD OF DIRECTORS, EXECUTIVE COMMITTEE, REVIEWS ALL APPLICABLE NEEDS AND DATA AND MAKES APPROVAL RECOMMENDATION GUIDELINE TO THE FULL BOARD FOR APPROVAL. LAST UNDERTAKEN AT MARCH 2015 MID YEAR BOARD MEETING. MINUTES WERE TAKEN. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS REQUIRED TO BE OPEN TO THE PUBLIC, ARE AVAILABLE TO THE PUBLIC UPON REQUEST OF THE ORGANIZATION. FORM 990, PART IX, LINE 11G MAILING SERVICES: PROGRAM SERVICE EXPENSES 99,326. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,326. TRANSCRIPTION: PROGRAM SERVICE EXPENSES 2,421. MANAGEMENT AND GENERAL EXPENSES 377. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,798. HONORARIUM EXPENSE: PROGRAM SERVICE EXPENSES 69,297. MANAGEMENT AND GENERAL EXPENSES 675. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,972. PROFESSIONAL FEES AND CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,339,705. MANAGEMENT AND GENERAL EXPENSES 13,762. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,353,467. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR.